If you import a vehicle to Ireland from outside the EU (UK, Japan etc.), you are required to complete a customs declaration and clear customs. Strictly speaking the vehicle is required to clear customs when it enters the state however some people are unaware of this and only realise this when they take their vehicle to the NCT centre to register the vehicle and pay VRT. You will not be allowed register the vehicle if this is the case and will need to retrospectively complete a customs declaration.
If you have brought your vehicle to the NCT centre for your VRT appointment without a customs clearance then you will not be allowed to register the vehicle. You will be asked to return once you have completed a customs declaration for the vehicle. You will need a customs agent to complete the declaration for you. CustomsDeclaration.ie offers a personalised online customs agent service and we have dealt with this situation on many occasions. For more details go to Request a Customs Declaration.